Section Text
Any person who, without reasonable excusethe burden of proving which shall lie upon him, omits to make or furnish in theprescribed form or manner or at or within the prescribed time any plan 1 [section,] return, notice register, record orreport required by or under this Act to be made or furnished shall be punishablewith fine which may extend to 2 [onethousand] rupees.
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1.Inserted by Act 62 of 1959, section 37, for (w.e.f. 16-1-1960).
2. Substituted by Act 62 of 1959,section 37, for "two hundred"(w.e.f.16-1-1960).